Chapter 79 — TAXATION

79-32,114. Accounting periods and methods. (a) The taxpayer's taxable year under this act shall be the same as his or her taxable year for federal income tax purposes. If, on the effective date of this act, the taxpayer's taxable year for Kansas income tax purposes is different t…

79-32,115. Rules pertaining to husbands and wives. (a) In all cases where husband and wife file a joint Kansas income tax return, the determination of Kansas taxable income shall, unless otherwise provided, be made as if husband and wife were one individual taxpayer. (b) If the f…

79-32,116. Kansas taxable income of an individual. The Kansas taxable income of an individual shall be his or her Kansas adjusted gross income less his or her Kansas deductions and Kansas personal exemptions. History: L. 1967, ch. 497, § 9; L. 1978, ch. 407, § 4; July 1. Source o…

79-32,117. Kansas adjusted gross income of an individual; addition and subtraction modifications. (a) The Kansas adjusted gross income of an individual means such individual's federal adjusted gross income for the taxable year, with the modifications specified in this section. (b…

79-32,117a. Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax. Notwithstanding any other section of the Kansas income tax act, any individual who was or is presently in active service as a member of the armed force…

79-32,117b. Same; abatement and refund of taxes paid; claims. Whenever any of the above stated compensation has been included in a Kansas income tax return or whenever an assessment was made based upon any of the compensation set out above, said assessment shall be abated by the …

79-32,117c. Same; compensation defined. The term "compensation" as used in this act shall include but not be limited to all pay, allowances, bonuses, any accrued interest earned from any special account opened for the benefit of an individual missing in action or a prisoner of wa…

79-32,117d. Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms. A liberal construction shall be given to this act and any term used in the act shall have the same meaning as when used in a comparable context…

79-32,117e. Federal income tax rebate exempt from Kansas income tax. Any payment, which may be authorized by enactment of the federal congress as a measure to stimulate the general economy of the United States, made to any resident or nonresident individual as a refund or rebate …

79-32,117f. History: L. 1978, ch. 410, § 2; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…

79-32,117g. History: L. 1984, ch. 289, § 27; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documen…

79-32,117h. History: L. 1994, ch. 265, § 6; Repealed, L. 2005, ch. 104, § 11; April 21. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docum…

79-32,117i. History: L. 1967, ch. 497, § 10; L. 1968, ch. 233, § 3; L. 1970, ch. 395, § 1; L. 1973, ch. 398, § 1; L. 1976, ch. 432, § 1; L. 1977, ch. 345, § 3; L. 1978, ch. 408, § 1; L. 1978, ch. 405, § 3; L. 1978, ch. 409, § 4; L. 1978, ch. 410, § 1; L. 1980, ch. 316, § 12; L. 1…

79-32,117j. History: L. 1967, ch. 497, § 10; L. 1968, ch. 233, § 3; L. 1970, ch. 395, § 1; L. 1973, ch. 398, § 1; L. 1976, ch. 432, § 1; L. 1977, ch. 345, § 3; L. 1978, ch. 408, § 1; L. 1978, ch. 405, § 3; L. 1978, ch. 409, § 4; L. 1978, ch. 410, § 1; L. 1980, ch. 316, § 12; L. 1…

79-32,117k. History: L. 1967, ch. 497, § 10; L. 1968, ch. 233, § 3; L. 1970, ch. 395, § 1; L. 1973, ch. 398, § 1; L. 1976, ch. 432, § 1; L. 1977, ch. 345, § 3; L. 1978, ch. 408, § 1; L. 1978, ch. 405, § 3; L. 1978, ch. 409, § 4; L. 1978, ch. 410, § 1; L. 1980, ch. 316, § 12; L. 1…

79-32,117l. History: L. 1967, ch. 497, § 10; L. 1968, ch. 233, § 3; L. 1970, ch. 395, § 1; L. 1973, ch. 398, § 1; L. 1976, ch. 432, § 1; L. 1977, ch. 345, § 3; L. 1978, ch. 408, § 1; L. 1978, ch. 405, § 3; L. 1978, ch. 409, § 4; L. 1978, ch. 410, § 1; L. 1980, ch. 316, § 12; L. 1…

79-32,117m. History: L. 1967, ch. 497, § 10; L. 1968, ch. 233, § 3; L. 1970, ch. 395, § 1; L. 1973, ch. 398, § 1; L. 1976, ch. 432, § 1; L. 1977, ch. 345, § 3; L. 1978, ch. 408, § 1; L. 1978, ch. 405, § 3; L. 1978, ch. 409, § 4; L. 1978, ch. 410, § 1; L. 1980, ch. 316, § 12; L. 1…

79-32,117n. History: L. 2012, ch. 135, § 37; Repealed, L. 2013, ch. 87, § 19; April 25. Attorney General's Opinions: Retroactive tax legislation proposed during the 2013 legislative session and affecting tax year 2013 is constitutional if the legislation is justified by a rationa…

79-32,117o. History: L. 1967, ch. 497, § 10; L. 1968, ch. 233, § 3; L. 1970, ch. 395, § 1; L. 1973, ch. 398, § 1; L. 1976, ch. 432, § 1; L. 1977, ch. 345, § 3; L. 1978, ch. 408, § 1; L. 1978, ch. 405, § 3; L. 1978, ch. 409, § 4; L. 1978, ch. 410, § 1; L. 1980, ch. 316, § 12; L. 1…

79-32,117p. History: L. 1967, ch. 497, § 10; L. 1968, ch. 233, § 3; L. 1970, ch. 395, § 1; L. 1973, ch. 398, § 1; L. 1976, ch. 432, § 1; L. 1977, ch. 345, § 3; L. 1978, ch. 408, § 1; L. 1978, ch. 405, § 3; L. 1978, ch. 409, § 4; L. 1978, ch. 410, § 1; L. 1980, ch. 316, § 12; L. 1…

79-32,117q. History: L. 1967, ch. 497, § 10; L. 1968, ch. 233, § 3; L. 1970, ch. 395, § 1; L. 1973, ch. 398, § 1; L. 1976, ch. 432, § 1; L. 1977, ch. 345, § 3; L. 1978, ch. 408, § 1; L. 1978, ch. 405, § 3; L. 1978, ch. 409, § 4; L. 1978, ch. 410, § 1; L. 1980, ch. 316, § 12; L. 1…

79-32,117r. Unemployment compensation attributed to identity fraud exempt from Kansas income tax. Notwithstanding any other provision of law, for any individual whose identity was fraudulently used to secure unemployment compensation, if such individual never received such compen…

79-32,118. Kansas deduction of an individual. The Kansas deduction of an individual shall be such individual's Kansas standard deduction unless such individual elects to deduct such individual's Kansas itemized deductions under the conditions set forth in K.S.A. 79-32,120, and am…

79-32,119. Kansas standard deduction of an individual. (a) The Kansas standard deduction of an individual, including a husband and wife who are either both residents or who file a joint return as if both were residents, shall be equal to the sum of the standard deduction amount a…

79-32,120. Kansas itemized deductions of an individual. (a) (1) (A) For all tax years prior to tax year 2021, if federal taxable income of an individual is determined by itemizing deductions from such individual's federal adjusted gross income, such individual may elect to deduct…

79-32,121. Kansas personal exemptions. [See Revisor's Note] (a) For tax year 2025, and all tax years thereafter, a taxpayer shall be allowed a Kansas exemption as follows: (1) In the case of married individuals filing a joint return, a personal exemption of $18,320; (2) in the ca…

79-32,121a. Application of K.S.A. 79-32,121. The provisions of this act shall apply to all taxable years commencing after December 31, 1978. History: L. 1979, ch. 322, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archi…

79-32,121b. Kansas exemptions for an individual. [See Revisor's Note] (a) A taxpayer shall be allowed a Kansas exemption as follows: (1) In the case of married individuals filing a joint return, a personal exemption of $18,320; (2) in the case of all other individuals with a fili…

79-32,128. Individual who is Kansas resident for part of year, election; computation of tax; modifications. An individual who is a resident of Kansas for part of a year shall have the election to: (a) Report and compute such individual's Kansas tax as if such individual was a res…

79-32,129. Partners, not partnership, subject to tax. (a) A partnership as such shall not be subject to tax under this act. Persons carrying on business as partners shall be liable for the tax under this act only in their separate or individual capacities. (b) Any partnership whi…

79-32,130. Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions. The provisions of the internal revenue code relating to the determination of taxable income of partners and partnerships shall apply with equal force i…

79-32,131. Partnership modification for a partner. The partnership modification referred to in K.S.A. 79-32,117 for a partner shall be the difference between such partner's distributive share of partnership income as determined under the internal revenue code for purposes of the …

79-32,132. History: L. 1967, ch. 497, § 25; Repealed, L. 1978, ch. 407, § 17; July 1. Source or prior law: 79-3215. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents A…

79-32,133. Determination of distributive share. For purposes of this act, a partner's distributive share of partnership income or of any item of income, gain, loss or deduction shall be determined in accordance with his or her distributive share of such item or items as determine…

79-32,134. Kansas taxable income of a resident estate or trust. The Kansas taxable income of a resident estate or trust means its federal taxable income as defined in the internal revenue code for the taxable year, with the following modifications: (a) There shall be subtracted a…

79-32,135. Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments. (a) An adjustment shall be made in determining the Kansas taxable income of a resident estate or trust under K.S.A. 79-32,134, or the Kansas adjusted gross income of a resident beneficia…

79-32,136. Kansas taxable income of a nonresident estate or trust. The Kansas taxable income of a nonresident estate or trust shall be determined as follows: (a) There shall be determined its share of income, gain, loss, deduction, and credit from sources within Kansas under K.S.…

79-32,137. Share of a nonresident estate, trust or beneficiary in income from sources within Kansas. (a) The share of a nonresident estate or trust under K.S.A. 79-32,136(a) and the share of a nonresident beneficiary of any estate or trust under K.S.A. 79-32,109(h)(v) in estate o…

79-32,138. Kansas taxable income of corporations; addition and subtraction modifications. (a) Kansas taxable income of a corporation taxable under this act shall be the corporation's federal taxable income for the taxable year with the modifications specified in this section, exc…

79-32,139. Taxation of subchapter S corporate income. A corporation having an election in effect under subchapter S of the internal revenue code shall not be subject to the Kansas income tax on corporations, and the shareholders of such corporation shall include in their taxable …

79-32,140. Credit for taxes paid in section 337 liquidation. (a) For corporate liquidations occurring in taxable years commencing prior to January 1, 1984, to the extent that a corporation incurs a Kansas income tax liability by reason of gains realized in a sale or sales which q…

79-32,140a. Accrual of interest and penalties on underpayment or overpayment of income tax. (a) Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140, an assessment of additional income tax is required to be made, no interest or penalties shall begin to accrue …

79-32,141. Allocation of income and deductions. The director may allocate gross income, deductions, credits, or allowances between two or more organizations, trades or businesses (whether or not incorporated, or organized in the United States or affiliated) owned or controlled di…

79-32,142. Consolidated returns. (a) In the event two or more corporations file federal income tax returns on a consolidated basis, and in the event that all of such corporations derive all of their income and expenses from sources within Kansas, then, and in such events, such co…

79-32,143. Kansas net operating loss for corporations. (a) (1) (A) For net operating losses incurred in taxable years prior to January 1, 2018, a net operating loss deduction shall be allowed in the same manner that it is allowed under the federal internal revenue code, except th…

79-32,143a. Expense deduction for certain depreciable property; calculation of amount; sale of property, procedure; limitation on other credits. (a) For taxable years beginning after December 31, 2020, a taxpayer may elect to take an expense deduction from Kansas net income befor…

79-32,144. History: L. 1967, ch. 497, § 1; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

79-32,145. History: L. 1967, ch. 497, § 39; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…

79-32,146. History: L. 1968, ch. 233, § 5; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

79-32,147. History: L. 1970, ch. 392, § 2; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…